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To regard the cost of an improvement or other purchase as a capital asset for purposes of determining Income Tax liability. To calculate the net worth upon which an investment is based. To issue company stocks or bonds to finance an investment.

The owner of a business may capitalize the expense of renovating a factory to maximize his or her after-tax profits, since such expenses may be used to decrease the pretax profits, thereby reducing the amount of profits subject to taxation.

An individual may compute the net worth of shares of stock, in order to treat them as capital assets for income tax purposes. Such treatment often results in more favorable rates of taxation on the profits made when assets are sold because they are considered capital gains.


(Provide capital), verb advance, afford aid, afford support, aid, aid with a subsidy, back, back up, bring aid, contribute, extend credit, favor, finance, fund, furnish aid, furnish foundations, furnish support, give aid, give support, help, invest, lend, lend one's aid, lend support, loan, pecuniam mutuam dare, pension, promote, provide capital for, provide for, provide funds for, provide money for, set up, set up in business, sponsor, subsidize, supply aid, supply support, supply with a subsidy, support, venture capital
Associated concepts: capitalization of income, capitalization of net income, capitalization of stabalized income, capitallze earning


(Seize the chance), verb avail oneself of, benefit, convert to use, create an opening, employ, exploit, find one's advantage in, make an opening, make the most of, make use of, manipulate, profit, put in operation, put to advantage, put to service, reap the benefit of, render useeul, take advantage of, take the opportunity, turn to good account, turn to one's advantage, utilize, utilize for profit
See also: finance
References in periodicals archive ?
The leasing industry agrees with the regulators' current thinking that the right to use a leased asset is an asset and the obligation to pay rent should be capitalized, but there should also be a place for not capitalizing certain leases.
Others argue additionally that capitalizing I is merely a tool for the convenience of the reader --that as a one-letter word (other than an article) it should be capitalized.
The goal of this Video Leadership Seminar is to provide lawyers and executives with essential information and strategies for capitalizing on nanotechnology intellectual property.
Londoner, another task force member, said in his company's newsletter that many film companies have been capitalizing all their advertising and writing it off against total estimated revenues from the film.
OTCBB:CKRH), a cutting-edge media group capitalizing on the convergence of entertainment and digital technologies, invites investors to review an archived transcript of a recent investor conference call in which Jeremy Dallow, President of Ckrush, discussed key achievements and events, including the Company's launch of a Digital Media division, its new online social network, LiveMansion.
263(a) final regulations (TD 9107) to explain deducting versus capitalizing amounts paid to acquire or create intangible assets, effective for amounts paid or incurred after 2003.
Those nostalgic battles for grammatical precision may be lost, but I'm still waging one on not capitalizing the internet.
Otherwise, entities will have a tough time finding authoritative support for capitalizing content development costs.
Capitalizing remediation expenditures would distort net income because such costs extinguish a liability arising from the past activities of the taxpayer.
OTCBB:CKRH), a cutting-edge media group capitalizing on the convergence of entertainment and digital technologies, has announced the launch of Ckrush Digital Media, a strategic business division set to capitalize on the growth of new media and the "participatory pop culture" revolution of online communities and digital technology.
However, for taxpayers capitalizing loan origination costs, the finalization of these regulations would require them to change their method.
A reader called to say that because he thinks The Newsletter on Newsletters exhibits an impressive command of the English language, he was confused by our practice of not capitalizing internet (and we told him the web, too, for that matter).